Customs Act 1901
Whoever -
(a) rescues any goods which have been seized, or, before or at or after seizure, staves, breaks or destroys any goods or documents relating thereto with the intention of preventing the seizure thereof or the securing of the same or the proof of any offence; or
(b) assaults, resists, molests, obstructs or endeavours to intimidate any person assisting an officer in the execution of the officer's duty,
commits an offence and shall be liable, upon summary conviction, to a fine not exceeding 5 penalty units or to imprisonment for any period not exceeding 2 years.
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